Heating element



FIG. 1 is a front elevational view of a heating element, showing my new design;

FIG. 2 is a right elevational view thereof;

FIG. 3 is a top plan view thereof;

FIG. 4 is a bottom plan view thereof; and,

FIG. 5 is a bottom right perspective view thereof. 

The ornamental design for a heating element, as shown and described. 